Why doesn't IRAS allow "overwriting" of previous submission when submitting amendment files?

There are instances where the same company has more than one payroll system administrated by different departments or HR personnel as the nature of income is different. For such cases, the amount given in two different files should be added and not overwritten.
To avoid confusion to the filing of employment income details, changes to the amounts must be given as the difference.
This information is sourced from IRAS
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